Missouri Revised Statutes
Chapter 32 - Department of Revenue
Section 32.050 - Powers and duties of director.

Effective - 28 Aug 1965
32.050. Powers and duties of director. — 1. The director of revenue shall:
(1) Prepare estimates of the requirements for appropriation for the department of revenue and for each division thereof which is under his supervision;
(2) Procure, either through the division of purchasing, or by other means authorized by law, supplies, material, equipment or contractual services for the department of revenue and for each division in the department;
(3) Prescribe, as far as practicable, a central system for payroll in the department of revenue;
(4) Prepare and submit to each regular session of the general assembly and to the governor a report of the activities of the department, including the activities of each division of the department;
(5) Prescribe a seal for the department of revenue.
2. With respect to all divisions in the department, the director shall:
(1) Order and supervise the exchange among the several divisions of employees, quarters, facilities and equipment, and to this end the heads of the respective divisions subject to the approval of the director of revenue, shall cooperate with each other in the use of employees, quarters, facilities and equipment and with the director of revenue;
(2) Coordinate, consolidate and arrange the functions, procedures and facilities of the several divisions as is necessary to bring about economy and efficiency in the operation of the department of revenue and each division of the department;
(3) Decide questions of policy of the department of revenue and each of its divisions;
(4) Decide any question arising in the interpretation or carrying out of chapters 32 and 136 between:
(a) The director of revenue and any other officer or employee in the department of revenue;
(b) The director of revenue and any officer or employee of any other state department;
(c) Officers and employees of any of the state departments. The decision of the director of revenue is final;
(5) Administer the provisions of chapters 32 and 136 and in case of any conflict in powers and duties between the director of revenue and any other administrator, director, officer or employee in the department of revenue and its several divisions, the powers and duties of the director of revenue are paramount;
(6) Approve all rules and regulations promulgated by all administrators, directors, officers or employees who have the authority under the provisions of chapters 32 and 136 to make rules and regulations;
(7) Receive all appropriations to the department of revenue for the use of the department of revenue and its several divisions and is responsible for the disbursement and expenditure thereof.
3. The director of revenue may:
(1) Initiate, order and direct the arrangement and rearrangement of the employees, quarters, facilities and equipment in the department of revenue and each division of the department which is under his supervision;
(2) Employ and remove assistants, clerks and other employees in the department of revenue and each of the divisions of the department which are under his supervision as the work of the department and its divisions require, and fix their compensation within the limits of the appropriation.
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(L. 1945 p. 1428 § 4, A.L. 1947 V. I p. 479, A.L. 1957 p. 495, A.L. 1958 2d Ex. Sess. p. 170, A.L. 1965 p. 126)
CROSS REFERENCES:
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Fund commissioners, member of board, 33.300
Gifts to public school fund, 166.071 to 166.121
Gross receipt taxes, city of St. Louis, powers and duties, 92.073
Seminary fund, duty to collect amounts due, 172.661

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 32 - Department of Revenue

Section 32.010 - Director appointed, how.

Section 32.028 - Department created — powers, duties.

Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Section 32.030 - Oath of office and bond of director.

Section 32.040 - Headquarters in Jefferson City — branch offices.

Section 32.042 - Director of revenue may be served, how — proof of service.

Section 32.050 - Powers and duties of director.

Section 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud.

Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary.

Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation.

Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Section 32.060 - Annual report, contents.

Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Section 32.067 - Department of revenue information fund created — purpose — deposit.

Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Section 32.080 - Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period o...

Section 32.085 - Local sales taxes, collection of — definitions.

Section 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile teleco...

Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Section 32.091 - Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information n...

Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Section 32.100 - Short title.

Section 32.105 - Definitions.

Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Section 32.111 - Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restr...

Section 32.112 - Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed.

Section 32.115 - Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed.

Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Section 32.125 - Rules and regulations, promulgation, procedures.

Section 32.200 - Multistate tax compact.

Section 32.205 - Article VIII adopted in this state.

Section 32.210 - Compact to apply to all state and local taxes.

Section 32.220 - Governor to appoint member to commission.

Section 32.230 - Alternate may represent member on commission — how selected.

Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Section 32.300 - Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when.

Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Section 32.378 - Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority.

Section 32.381 - Detrimental reliance by taxpayer, effect of.

Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.